CORRESP 1 filename1.htm

 

September 4, 2018

 

VIA EDGAR & FACSIMILE

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

 

Re:                             nLIGHT, Inc.

Registration Statement on Form S-1 (Registration File No. 333-227177)

 

Dear Sir/Madam:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended, we, the representatives of the several underwriters for the proposed public offering of shares of common stock, par value $0.0001 per share, of nLIGHT, Inc. pursuant to the above-named Registration Statement, hereby join in the request of nLIGHT, Inc. for acceleration of the effective date of the above-named Registration Statement so that it becomes effective at 4:00 p.m., Eastern Time, on September 6, 2018, or as soon as possible thereafter.

 

Pursuant to Rule 460 under the Act, we wish to advise you that as of the time of this filing, the underwriters have not yet made any distribution of the preliminary prospectus dated September 4, 2018. However, the underwriters are taking steps to see that all underwriters, brokers or dealers participating in the public offering of shares of common stock of nLIGHT, Inc. pursuant to the above-captioned Registration Statement are promptly furnished with sufficient copies of the preliminary and final prospectus to enable them to comply with the prospectus delivery requirements of Section 5(b)(1) and (2) of the Act.

 

We, the undersigned, as representatives of the several underwriters for the proposed public offering, have complied and will continue to comply, and we have been informed by the participating underwriters that they have complied and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the proposed public offering.

 


 

Very truly yours,

 

STIFEL, NICOLAUS & COMPANY, INCORPORATED
RAYMOND JAMES & ASSOCIATES, INC.

 

 

By: Stifel, Nicolaus & Company, Incorporated

 

 

 

 

 

By:

/s/ Keith Lister

 

Name: Keith Lister

 

Title: Managing Director

 

 

 

 

 

By: Raymond James & Associates, Inc.

 

 

 

 

 

By:

/s/ Kent Nelson

 

Name: Kent Nelson

 

Title: Senior Managing Director